The article discusses the importance of the trade war in the international economy and its impact on the economy of the Russian Federation. Brief information about the history of the trade war is presented. If earlier trade wars were reduced to one type of goods, now the trade war is gaining momentum. There is also a chronological table with explanations of us and Chinese commodity restrictions. The impact of the trade war on GDP, exports and the cost of oil in the Russian Federation is analyzed. Proposals for stabilization of the economy of the Russian Federation under the influence of external trade factors are given.

The article discusses the strategies (draft strategy) of the regions of the South Siberian macroregion. The necessity and feasibility of strengthening the coordination of socio-economic development are substantiated, the types of activities and mechanisms of inter-regional cooperation and integration, organizational structures that can actively contribute to the formation of integration processes are proposed.

The purpose of the article is to consider the possibilities of converting the mono-industry direction of the economy of oil and gas producing regions in the Russian Federation. The analysis of the problem is carried out on the example of Khanty-Mansi Autonomous District (Ugra). The proposed method, which ensures modernization of the regional economy and reduction of the mono-industry factor, is the creation of agglomeration. It is argued that the synergistic effect of the implementation of the proposed toolbox would overlap with the Groningen effect currently observed in Ugra. An analysis of the existing institutions in the territory of the district and adjacent territories has been carried out, and measures to transform the institutional environment have been proposed. Based on the consideration of foreign experience (USA, China) and Russian specifics, it was concluded that the construction of agglomerations as a development of one city does not always solve the problems of development of the region, so the article proposes to consider in the context of agglomeration development the union of several regions - megalopolis. The Khanty-Mansi Autonomous District under such a development model will integrate with Tyumen, subsequently entering the promising market of China. At the same time, the «axis» of interaction formed will be a promising direction of social and economic development of the cities and settlements occupied in it. Such a move could be projected to other regions of the country. In the future, the vector for such interregional agglomeration is proposed to move away from Russia ‘s usual path of development and consolidation of one city and to focus on the path of development of American associations, the scale of which is higher: BosVash, San, ChiPitts, and in which interaction and effect from it affects not one, but several cities at once.

In modern conditions of the economic and political environment, the issue of ensuring sustainable growth of national welfare is relevant. Energy sources are crucial in the development of the global economy. As you know, Russian-made oil and gas is characterized by low production costs and high resistance to fluctuations in world prices. According to the Federal State Statistics Service, from January to April 2019, oil production in Russia increased, as did its export. Active discussions are ongoing about what will happen to the oil market in the coming years and in the long run. Today, the world powers are in the midst of intense global competition of resources. The US, which has long been an oil importer, is becoming an oil exporter. At the same time, state bonds such as Russia and China are becoming more stable. Despite the serious problems, the economic potential of Russia allows it to claim a significant role in the processes of international economic integration. Thus, a national goal is being formed, which our state is striving for - creating a stable and globally competitive economy, based on ensuring economic growth rates above world rates with an inflation rate of not more than 4 %.

The problems of providing the population with quality products are relevant in the economy, as there is an enormous increase in interest in quality throughout the world, including in envi-ronmentally friendly agricultural products. The article discusses the issues of food quality, the state and trends in the market of falsification and surrogate. The article highlights methods of determining the level of quality, defines the list of differentiated evaluation indicators, describes the mechanism for regulating the quality of products. Methodological developments can be used in improving the mechanisms of agricultural product quality management. Operational quality management of agricultural products (production) should include operational methods and activities used to meet quality requirements. At present, new elements and aspects are included in the concept of quality management, so integration and cooperation of different actors of production and sale of agricultural products, as well as state structures are necessary.

Marketing of territories is one of the most important directions of development of any region. Any territory has its own distinctive features, which is due to the available resources, traditions, natural conditions, etc., all this creates prerequisites for doing business and its efficiency. In this regard, it is very important to formulate goals and objectives that will determine the vector of development of the entire region. The article presents the author’s goal-setting marketing territories that can be adapted to the conditions of any region.

The article discusses some of the features that the use of digital technologies imposes on the development of traditional forms of business and relationships of its subjects, as well as the advantages and disadvantages of using business models based on traditional and digital technologies. The author substantiates the prerequisites for their development, analyzes the areas and spheres of application, products based on them, characteristic features, as well as positive and negative consequences of the influence of innovative processes on the transformation of economic systems.

When analyzing the effectiveness of the implementation of social policy in municipalities of the Omsk region, special attention is paid to the level of gasification of settlements in rural settlements. To implement social policy, the corresponding state programs have been developed and are being imple-mented in the country and region. The article analyzes the level of gasification of rural settlements in the Omsk region. According to the results of the analysis, the ranking of rural settlements was carried out in accordance with the developed methodology and the conclusion is justified about the need for further research in this area to achieve the established indicators of sustainable social development of the region.

The article presents an overview of migration processes in the Omsk region, studied the causes of migration in the city and rural areas, analyzed outflows within the entire region, within the city and rural areas. Migration issues have become particularly acute in the region in recent years, due to the decline in living standards of both rural and urban populations. The results of the ratings of recent years indicate that the region needs to take drastic measures to improve the quality of life, otherwise the outflow of citizens will grow rapidly.

The development of foreign trade in the chemical industry in the Stavropol Territory in terms of geographical and commodity structure is considered. The share of exports in the overall structure of manufactured products of the chemical complex is determined. Based on the developed trend models, the forecast values of exports and imports of Russia and the Stavropol Territory were determined and the development of a development strategy for the chemical industry in the region was recommended.

The development trends of budget (accounting) calculation (2004-2024) are considered; the role of the concept of “quality” as a category of accounting, and the application of this category in the methodology of conducting subjects of state administration (SSА) of budget (accounting) accounting, their formation of accounting (financial) statements (individual and consolidated), as well as financial control in order to ensure the efficient use of budget funds by these entities. Particular attention is paid to the principles of the formation and presentation of accounting (financial) statements by subjects of SSА to interested users; methods of increasing operational efficiency of budget expendi-tures by entities; improving the methodology of budgetary (accounting) accounting, preparation of accounting (financial) statements in order to improve the quality and transparency of the information disclosed in the reports, by introducing and applying federal accounting standards for public sector organizations; the creation of flexible and adaptive information technologies that automate processes and procedures for documenting information about accounting objects, record keeping, reporting by SSA entities and the transition of these entities to a new accounting and technological model and common standards for electronic financial information.

The article considers issues of maintaining relevance of accoun-ting in receiving, processing and transfer of economic information as information system and prospects of a profession of the accountant in the conditions of transition to digital economy are.

Nowadays traditional budgeting methods are losing their relevance. They are being replaced by more flexible, adaptive budgeting schemes to enhance effectiveness of the management decisions. The authors consider rolling budgeting to be the most wanted management tool in the context of growing instability and increasing competition on the world stage. Rolling budgeting is being considered in collaboration with rolling forecasts as a part of strategic adaptive management accounting. Rolling budgets and forecasts are particularly relevant for companies that revise budgets and forecasts on an ongoing basis. The authors have identified the main stages of the rolling budgeting development and have presented the positions of the world’s leading scientists in management accounting and controlling.

The article discusses the issues of information and analytical support of the enterprise management system in making managerial decisions regarding the costs of the logistics process at all stages, from determining the need for materials, their cost and ending with the formation of costs for materials transferred for production use. In particular, the structural aspects of the classification of logistics costs (by type of cost, stages of promotion and cost center, the main components of the logistics processes), which can be the basis for organizing an effective management accounting system at the enterprise in this area, are substantiated.

The article highlights the specific features of the livestock industry that affect the organization of cost accounting. The scheme of the methodology of cost accounting in the livestock industry is presented. Recommendations for improvement of cost accounting in animal husbandry on the example of a specific agricultural organization of the Omsk region are given: in the context of the main account for cost accounting in animal husbandry, the second strand sub-accounts for groups of animals are proposed; the analysis on accounting and cost formation in the context of responsibility centers is highlighted; the form of management reporting on teams is developed, which allows to determine the most effective branches of animal husbandry within the agricultural enterprise.

The article explores the features, tools and methods of ma-nagement accounting of the supply and procurement activities of enterprises in order to develop directions for its improvement in the context of improving the efficiency of managing material resources.

Catering organizations have their own specifics, which is inherent only to them: starting from the organization of the dining room and work in it and ending with accounting. The article deals with the organization of the dining room in educational institutions financed by the budget, studied the features of cost accounting in the production of ready meals and their automation. The specificity of the formation of information in terms of cost accounting on the example of an educational institution is investigated, shortcomings are identified and recommendations for their elimination are proposed.

The article discusses the organization of the information and analytical support system for enterprise management in order to ensure the optimal, economically viable minimum supply of material resources and minimize logistics costs for their acquisition and storage. The possibility of using the Wilson formula in practice to calculate the optimal and eco-nomical order size of material resources is substantiated.

The definition of “expenses” given in the Conceptual Framework for Financial Reporting is analyzed.

The Study reveals the application of modern foreign methods of analysis of financial statements for the presence of fraud, taking into account their application to Russian corporations.

The article outlines the main stages in the development of a public non-financial reporting system. The problems associated with the preparation of such statements are formulated. The proposed structure of the Integrated Report of the company, which meets the requirements of the Standard for Integrated Reporting and Reporting in the field of sustainable development GRI. Presents the main steps that can be implemented by the company in the process of preparing public non-financial reporting. The GRI requirements, which are advisable to focus on when determining the indicators of capital development of the organization’s business model, are analyzed.

The classification of determinate factor analysis methods and the integral method’s place in this system are investigated. Using the procedure of factor increment’s fragmentation into equal or different parts, it is shown that the integral method is based on the elimination of factors. It is proved the convergence of the estimates of factor’s influence obtained using various elimination methods to the estimates by the integral method. Possible contexts for the application of the integral method are discussed.

The article is devoted to a comparative analysis of the effective-ness of applying 15 models for assessing the probability of bankruptcy of organizations using the example of 200 Russian trading companies. The ranking of the studied models according to the criterion of accuracy of assessment is carried out, their shortcomings that limit the effectiveness of practical application are revealed.

Issues of bankruptcy of legal entities within the framework of the current Federal legislation are relevant for business entities engaged in commercial activities. One of the solutions to the financial difficulties of the organization for settlement with creditors is the bankruptcy of a legal entity. The paper considers the economic essence of the concept of «bankruptcy», provides step-by-step instructions on the recognition of a legal entity as such, and also identifies the possible consequences of the financial crisis. The main signs of insolvency (bankruptcy) of the organization are highlighted, the procedure of financial recovery and condi-tions that contribute to this are disclosed. It is emphasized that in some cases, for organizations that are absorbed by obli- gations under credit agreements, the bankruptcy procedure becomes the only way out of the vicious circle of back-breaking payments on loans. This exit from business is completed after carrying out activities for the maximum possible repayment of debts to creditors.

The article offers a retrospective analysis of technical analysis, considers the main definitions, generalizes the Genesis of techni-cal analysis, justifies the universality of the use of methods and techniques of technical analysis, compares fundamental and technical analysis in terms of applying their methodological tools to investment, and makes appropriate conclusions.

The article assesses the impact of dividend policy on the market value of Rosneft. Established strong and positive impact of dividend expectations of potential investors and the current dividend per share level on market capitalization, while net profit and paid out dividends are insignificant. The results can be used to improve the company’s financial policy: it is necessary not only to control the level of dividends paid, but also to form a favorable information background around Rosneft.

The tax system of the Russian Federation is the basis of the mechanism of state regulation of the economy. The effective functioning of the entire economic complex of the country depends on how well and flexibly the tax system is built. One of the ways to develop the tax system is to improve tax forecasting. Within the framework of this article the forecast of tax revenues to the budget of the subject of the Russian Federation taking into account changes in the gross regional product using correlation and regression analysis is made.

In the current economic situation in the country and in the world as a whole, characterized by the sanctions policies of individual states in relation to Russia, the lack of growth in gross domestic product, the task of forming the revenue side of the budget necessary to fulfill the state’s expenditure obligations, including social tasks to by the population. In a situation of decreasing profit of organizations, real incomes of the population, increase the tax burden on taxpayers by increasing direct tax rates becomes impossible. Therefore, the state resorts to increasing the share of indirect taxes by increasing their rates.

The article discusses the main shortcomings of the existing system of intergovernmental relations in the Russian Federation, including from the standpoint of the current principles for calculating and distributing intergovernmental transfers. A number of approaches are proposed aimed at increasing the effectiveness of the system of intergovernmental relations in the current conditions of budget federalism.

The article notes that in the context of transformational transformations, issues of budget regulation and tax administration of small and medium-sized enterprises are gaining importance, the need to strengthen the role of tax policy in regulating their activities is also argued.

The article analyzes the macroeconomic development of the Republic of Belarus, from 2010 to 2018. The development of the country’s banking sector from the pre-crisis period (2010-14) to the crisis of 2014-16 is investigated. The NBRB concept is declared as the main institutional mega-regulator of the financial market, its main institutional tools for influencing macroprudential policy are presented. The current risks of the banking system are presented, the tasks of the NBR mega-regulator and ways to solve problems related to financial stability and protecting the rights of domestic and foreign investors are identified. The development and improvement of the banking institutional infrastructure is forecasted until 2020.